Merchant Refund Transactions behaviour in Corporate Cards for employees

Summary:

Hi,

Can anyone please explain the behaviour of Merchant Refund transactions in corporate cards for employees in Fusion Expenses.

Are these refund transactions imported as negative expense items ?

If initial purchase transaction was processed in Month 1 and refund is processed is Month 2, how should we treat these transactions ?

If these are negative transactions, will they create negative payment request for Card Issuer to reduce total amount payable to them ?

We are using Company Pay as payment methodology and bank is taking payments using Direct Debit directly from our company account.
What will be Accounting treatment of these transactions ?

I have never seen such transaction before, so completely blank of the process.